Proceedings of the International Conference on Business, Economic, Social Science, and Humanities – Humanities and Social Sciences Track (ICOBEST-HSS 2019)

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Corporate Social Responsibility Analysis as an Alternative Source of Regional Development Financing

Authors
Poni Sukaesih Kurniati, Suryanto
Corresponding Author
Poni Sukaesih Kurniati
Available Online 10 January 2020.
DOI
10.2991/assehr.k.200108.002How to use a DOI?
Keywords
CSR, Sources of Financing, Regional Development
Abstract

The purpose of this study is to analyze the sources of development funding originating from Corporate Social Responsibility (CSR) funds from both private companies and State-Owned Enterprises (SOEs) in Bandung, West Java, Indonesia. CSR funds are funds that are set aside from profits earned by the company. Private companies carry out CSR programs due to demands from the Limited Liability Company Law whereas SOE companies carry out CSR programs because there are instructions from SOE ministries. The research method used in this study was a qualitative approach to the type of exploratory research. Primary data sources obtained from in-depth interviews with several informants. While secondary data obtained through tracking research results and documents relating to the use of CSR funds in the city of Bandung. The results showed that the implementation of CSR in the city of Bandung was running, but the implementation was still done partially. The company implements CSR programs in accordance with each company’s policies. They run CSR programs only limited to spend the budget without analyzing whether the program is useful or not. The local government has not been involved in CSR activities carried out by each company. Local governments can actually optimize CSR funds by collaborating both in development planning and financing. However, the huge potential source of funding from CSR funds cannot yet become an alternative source of regional development funding.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Conference on Business, Economic, Social Science, and Humanities – Humanities and Social Sciences Track (ICOBEST-HSS 2019)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
10 January 2020
ISBN
10.2991/assehr.k.200108.002
ISSN
2352-5398
DOI
10.2991/assehr.k.200108.002How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Poni Sukaesih Kurniati
AU  - Suryanto
PY  - 2020
DA  - 2020/01/10
TI  - Corporate Social Responsibility Analysis as an Alternative Source of Regional Development Financing
BT  - Proceedings of the International Conference on Business, Economic, Social Science, and Humanities – Humanities and Social Sciences Track (ICOBEST-HSS 2019)
PB  - Atlantis Press
SP  - 5
EP  - 8
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200108.002
DO  - 10.2991/assehr.k.200108.002
ID  - Kurniati2020
ER  -